Sustainability Assurance, Carbon Emission Disclosure, and Green Investment: Their Effects on Market Reactions with Financial Performance as a Moderator (Empirical Study of Energy Sector Companies Listed on the Indonesia Stock Exchange for the 2021-2023 Period)

Nurul Hasanah; Endang Ruhiyat; Suripto

doi:10.59890/ijels.v3i12.237

Authors

Nurul Hasanah Universitas Pamulang
Endang Ruhiyat Universitas Pamulang
Suripto Universitas Pamulang

DOI:

https://doi.org/10.59890/ijels.v3i12.237

Keywords:

Market Reaction, Sustainability Assurance, Carbon Emission Disclosure, Green Investment, Financial Performance.

Abstract

This research investigates whether product strategy, price, and branding contribute to shaping the product life cycle of Central Batik products at the Heritage Rest Area KM 260B Banjaratma. The research approach used is a quantitative method with a purposive random sampling technique, where the sample consists of 70 respondents who are consumers who have visited the Central Batik Rest Area Heritage KM 260B Banjaratma. Data were obtained using Likert-scale questionnaires and analyzed through multiple linear regression to evaluate both separate and joint variable effects. The results demonstrate that Product Strategy, Price, and Branding collectively and positively influence the Product Life Cycle, supported by a significance value of 0.000 (< 0.05). This evidence highlights that aligning product strategy and pricing while fostering customer satisfaction can reinforce the positioning and competitive advantage of Central Batik at the Heritage Rest Area KM 260B Banjaratm.

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